AELIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AELIA
Largest movements
- Cash +€9,928
up €9,928 (+96.1%), from €10,330 to €20,258
mainly Net result for the year (+€25,675) and Receivables within one year (+€8,950)
- Receivables within one year -€8,950
down €8,950 (-14.0%), from €63,883 to €54,933
of which Trade receivables: -€5,965
- Stocks and contracts +€4,086
up €4,086 (+4.4%), from €92,488 to €96,574
- Deferred charges and accrued income +€2,866
up €2,866, from €0 to €2,866
- Profit (loss) carried forward +€25,675
up €25,675 (+49.2%), from €52,184 to €77,859
- Trade debts -€18,019
down €18,019 (-38.1%), from €47,274 to €29,255
- Other debts -€3,180
down €3,180 (-57.3%), from €5,554 to €2,374
- Tax, wage and social debts +€2,708
up €2,708 (+9.9%), from €27,379 to €30,087
of which Taxes: +€7,764
- Gross operating margin +€41,021
up €41,021 (+94.3%), from €43,510 to €84,531
- Write-downs +€9,849
new in 2025: €9,849
- Staff costs +€8,158
up €8,158 (+34.4%), from €23,734 to €31,892
- Taxes +€8,031
up €8,031 (+322.3%), from €2,492 to €10,523
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,891 | €178,074 | +€7,183 | +4.2% |
| Fixed assets | 21/28 | €4,190 | €3,444 | -€747 | -17.8% |
| Tangible fixed assets | 22/27 | €2,660 | €1,914 | -€747 | -28.1% |
| Plant, machinery and equipment | 23 | €660 | €248 | -€412 | -62.4% |
| Furniture and vehicles | 24 | €2,000 | €1,665 | -€335 | -16.8% |
| Financial fixed assets | 28 | €1,530 | €1,530 | = | 0.0% |
| Current assets | 29/58 | €166,700 | €174,630 | +€7,930 | +4.8% |
| Stocks and contracts in progress | 3 | €92,488 | €96,574 | +€4,086 | +4.4% |
| Stocks | 30/36 | €92,488 | €96,574 | +€4,086 | +4.4% |
| Amounts receivable within one year | 40/41 | €63,883 | €54,933 | -€8,950 | -14.0% |
| Trade receivables | 40 | €57,883 | €51,917 | -€5,965 | -10.3% |
| Other amounts receivable | 41 | €6,000 | €3,016 | -€2,984 | -49.7% |
| Cash at bank and in hand | 54/58 | €10,330 | €20,258 | +€9,928 | +96.1% |
| Deferred charges and accrued income | 490/1 | €0 | €2,866 | +€2,866 | |
| Total equity and liabilities | 10/49 | €170,891 | €178,074 | +€7,183 | +4.2% |
| Equity | 10/15 | €90,684 | €116,359 | +€25,675 | +28.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,184 | €77,859 | +€25,675 | +49.2% |
| Amounts payable | 17/49 | €80,207 | €61,715 | -€18,492 | -23.1% |
| Amounts payable within one year | 42/48 | €80,207 | €61,715 | -€18,492 | -23.1% |
| Trade debts | 44 | €47,274 | €29,255 | -€18,019 | -38.1% |
| Suppliers | 440/4 | €47,274 | €29,255 | -€18,019 | -38.1% |
| Taxes, remuneration and social security | 45 | €27,379 | €30,087 | +€2,708 | +9.9% |
| Taxes | 450/3 | €7,289 | €15,054 | +€7,764 | +106.5% |
| Remuneration and social security | 454/9 | €20,090 | €15,033 | -€5,057 | -25.2% |
| Other amounts payable | 47/48 | €5,554 | €2,374 | -€3,180 | -57.3% |
| Remuneration, social security and pensions | 62 | €23,734 | €31,892 | +€8,158 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,355 | €1,181 | -€174 | -12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,849 | +€9,849 | |
| Other operating charges | 640/8 | €297 | €941 | +€644 | +216.8% |
| Gross operating margin | 9900 | €43,510 | €84,531 | +€41,021 | +94.3% |
| Operating profit (loss) | 9901 | €18,124 | €40,668 | +€22,545 | +124.4% |
| Financial income | 75/76B | €43 | €0 | -€43 | -99.9% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.0% |
| Non-recurring financial income | 76B | €40 | - | -€40 | |
| Financial charges | 65/66B | €3,636 | €4,470 | +€834 | +22.9% |
| Recurring financial charges | 65 | €3,636 | €4,470 | +€834 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €14,531 | €36,198 | +€21,667 | +149.1% |
| Income taxes | 67/77 | €2,492 | €10,523 | +€8,031 | +322.3% |
| Profit (loss) for the period | 9904 | €12,039 | €25,675 | +€13,636 | +113.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,039 | €25,675 | +€13,636 | +113.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.